US v. Clintwood Elkhorn Mining Company

Disclosure: Akin Gump represented the respondents in this case.

Holding: The plain language of 26 U. S. C. §§ 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the export clause of the Constitution, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.

Judgment: Reversed, 9-0, in an opinion by Chief Justice John Roberts on April 15, 2008.

Briefs and Documents

• Certiorari-stage documents

  • Opinion Below (Fed. Circuit)
  • Petition for certiorari
• Opinion below (Federal Circuit)
• Brief in opposition
• Petitioner’s reply

Merits briefs (via ABA)

• Brief for Petitioner United States of America
• Brief for Respondent Clintwood Elkhorn Mining Company, et al.
• Reply Brief for Petitioner United States of America

Amicus briefs

• Brief for Alliance Coal, LLC in Support of Respondent
• Brief for National Federation of Independent Business Legal Foundation in Support of Respondent